EFFICIENCY

This study explores the extent to which AI-driven tools such as machine learning, natural language processing, and data analytics enhance auditors’ ability to detect anomalies, assess risks, and provide deeper insights into financial statements. AI’s capacity to process vast datasets in real time reduces human error, strengthens fraud detection, and enables auditors to focus on judgment-intensive tasks, thereby improving audit quality. Moreover, automation of repetitive audit procedures accelerates workflow, minimizes costs, and enhances overall efficiency. However, the adoption of AI also raises concerns about data security, auditor independence, ethical implications, and the need for continuous skill development. This paper argues that while AI does not replace professional skepticism and human judgment, it serves as a powerful enabler that reshapes auditing practices toward greater reliability, transparency, and efficiency. The findings contribute to ongoing debates on the future of auditing and provide practical insights for regulators, practitioners, and stakeholders.

This study assesses the efficiency of activated carbon in treating copper nitrate contaminated borehole water for domestic and irrigation purposes. The increasing contamination of groundwater by heavy metals and nitrates poses serious environmental and public health concerns, particularly in developing regions. The aim of this research was to evaluate the ability of activated carbon to reduce copper and nitrate concentrations in borehole water and to determine its suitability for sustainable water reuse. Borehole water samples contaminated with copper ions (Cu²⁺) and nitrate were treated with activated carbon at different contact times under laboratory conditions. Physicochemical parameters such as pH, electrical conductivity, turbidity, copper concentration, and nitrate concentration were analyzed before and after treatment using standard laboratory methods. Adsorption behavior was evaluated using Langmuir and Freundlich isotherm models, while adsorption kinetics were investigated using pseudo-first-order and pseudo-second-order kinetic models to understand the mechanism of adsorption. The results showed a significant reduction in copper and nitrate concentrations after treatment with activated carbon. The Langmuir isotherm model showed the best fit with correlation coefficients (R²) of 0.9949 for copper and 0.9861 for nitrate, indicating monolayer adsorption on a homogeneous surface. The Freundlich model also showed good correlations (R² = 0.9500 for copper and 0.9624 for nitrate). Kinetic analysis revealed that the pseudo-second- order model better described the adsorption process, with R² values of 0.9824 for copper and 0.8049 for nitrate. The treated water quality improved and was suitable for irrigation and moderately improved for domestic use, confirming that activated carbon is an effective and low-cost adsorbent for reducing copper nitrate contamination in borehole water

The study investigated supply chain management and organizational efficiency. To achieve the purpose of the study, three research questions were raised and answered. The research design adopted for this study is the cross-sectional research design. The population for this study was made up of all 75 staff members of the University of Benin (UNIBEN) Table Water Factory, Benin City. The sample size for this study is 75, representing the entire population of staff at the University of Benin (UNIBEN) Table Water Factory. The data collected for this study were analyzed using linear regression analysis. Furthermore, descriptive statistics, such as frequency distributions and percentages, were employed to provide a preliminary summary of the respondents’ demographic characteristics and response patterns. Findings from the study revealed that that supply chain management serves as a critical strategic component in improving organizational performance. It was concluded that that effective supply chain management is a transformative tool for achieving cost efficiency, operational improvement, and strategic advancement. Based on the findings, it was recommended that businesses should adopt lean supply chain principles to eliminate waste and enhance productivity while maintaining flexibility to respond to market changes. This dual approach will increase operational responsiveness, lower costs, and improve customer satisfaction.